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Commission monitors HB 5105 municipal‑incorporation substitute and watches restaurant‑tax repeal effort

King County Commission · February 24, 2026
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Summary

Commissioner Celeste Myers said she has been negotiating a substitute for HB 5105 to add guardrails to preliminary municipal incorporation; she also reported the commission is monitoring a separate bill that would abolish restaurant and prepared-food taxes and said the county opposes that proposal.

Commissioner Celeste Myers updated the commission on legislative activity affecting local governments. She said the county has been negotiating a substitute for HB 5105, a bill intended to add guardrails to the preliminary municipal incorporation process after a prior effort to block incorporations failed. A substitute was expected to be heard the next day in the Political Subdivisions Committee; Myers said she had not yet seen the substitute text and therefore had not asked the public to mobilize.

Myers also described an unrelated representative's proposal to eliminate restaurant and prepared‑food taxes — a change the county opposes. She said the commission's view is that those taxes are a relatively fair way to collect revenue and that removing them could shift burdens to residents rather than visitors in a tourism economy. The commission said it is monitoring both bills and would alert the public if advocacy was warranted.